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1. CVP analysis requires costs to be categorized as..

a. fixed or variable
b. fixed, mixed or variable
c. product or period
d. standard or actual
e. perpetual or periodic

2. Types of information akuntansi manajemen..


a. Non financial much more subjective
b. Financial much more subjective
c. Financial or non financial much more subjective
d. Corporate much more subjective
e. Performance much more subjective

3. The Plan of organization & the procedures and record that are concerned with the
safeguarding (pengelolaan) of assets and reliability of firm statement known
a. Internal accounting control
b. Information system
c. Preventive control
d. Detection control
e. Control procedure

4. Analytical procedures for notes payable is recalculate approximate interest expense on


the basis of average interest rates and overall monthly notes payable. What is posible
mistatement of this procedures?
a. Mistatement or interest expense or omision of an outstanding notes
receivable
b. Mistatement or interest expense or an outstanding notes payable
c. Misstatement of an interest expense and accrued interest, or omission
of an outstanding note payable

5. An electronic data processing input control is designed to ensure that :


a. Data received for processing are properly authorized and converted to
machine-readable form
b. Electronic data processing has been performed as intended for the particular
application

6. Berikut adalah beberapa jenis batasan dalam inventory management, kecuali..


a. External constraint
b. Internal constraint
c. Production constraint
d. Loose constraint
e. Binding constraint
7. Auditor yang menggunakan nonstatistical sampling tidak dapat menentukan sampling
error sehingga harus menggunakan pertimbangan subjektif untuk menentukan bahwa
true population mistatement melebihi tolerable amount. Auditor harus melakukan hal-
hal..

8. Recording, classyfing, reporting?


Accumulate, classyfing, summarizing?
Reporting, classyfing, summarizing?

9. Beli mesin harga perolehan 774juta, UE = 10 tahun, Nilai Residu = 6juta. Metode
Saldo Menurun ganda. Jurnalnya..
Rumus saldo menurun ganda:
(2x100%/Umur Ekonomis x Harga Perolehan-Akumulasi Penyusutan)
Akm peny mesin .. 153.6
Rugi Kebakaran.. (nilai buku (harga perolehan - akm peny))
Mesin.. (harga perolehan)

10. Cash paid to acquire equipment 18,


Treasury stock purchased for cash 25,
Proceed from sale of land and building 45,
Gain from the sale of land and building 26,
Investment revenue received 33,
Cash paid ro acquire office equipment 40
Arus kas keluar dari investasi..
a. 13
b. 23 ?????
c. 38
d. 39
e. 40

11. Fungsi kontroler meliputi


a. menyediakan modal
b. mengatur pembiayaan jangka pendek dan panjang

12. Budget type that spesifically allows for varying level of activity..
a. master budget
b. static budget
c. flexible budget
d. Profit budget
e. operational budget
13. Which of following documents should normally be included in a voucher package?
a. vendor invoice
b. purchase order
c. remittance list
d. a and b
e. a, b, c

14. TABK dapat digunakan dalam pelaksanaan berbagai prosedur audit berikut :
a. Pengujian rincian transaksi dan saldo
b. prosedur review laporan
c. test of control atas pengendalian umum SIK
d. pengujian pengendalian atas aplikasi SIK
e. Mengakses file

15. Tiga elemen penting time pricing :


i. BLTK
ii. BTLTK
iii. alokasi biaya penjualan
iv. alokasi laba yang diharap

16. The margin safety would be negative if a company..


a. was presently operating at a volume that is below BEP
b. present fixed cost were less than its contribution margin
c. variable costs exceeded its fixed costs
d. degree of operating leverage is greater than 100
e. variable costs decreases each year

17. Sales 400.000


VC 125.000
Contribution Margin 275.000
FC 200.000
Profit before tax 75.000
Assuming FC, and all the others remain, how much profit before tax will be produced
if the company anticipates sales for the coming year rising 130%?
a. 97.500
b. 195.000 (sales 400000x130% - 125000 - 200000)
c. 157.500
d. cannot
e. 160.000

18. Pengendalian SIK meliputi...


meliputi kebijakan dan prosedur mengenai semua aktifitas PDE (Electronic
Data Processing), yang bertujuan untuk membuat kerangka pengendalian yang
menyeluruh mengenai aktifitas PDE, serta untuk memberikan tingkat
keyakinan yang memadai bahwa seluruh tujuan pengendalian intern dapat
tercapai.

19. Major types analytical procedure are stated below except..


a. Compare client and industry data
b. Compare client with similar prior data
c. Compare client with auditor determined expected result
d. Compare client with auditor determined expected result
e. Compare client with expected result using non financial data

20. Kelemahan target costing.. Semua Jawaban benar a b c d

21. Aset 2011 2010


Kas 72 55
Piutang Usaha 181 170
Cadangan Kerugian piutang (8) (6)
asuransi ddm 7 12
persediaan 170 165
investasi jangka panjang 66 90
tanah 150 150
gedung 290 270
akumulasi penyusutan (85) (75)
merk dagang 24 25
TOTAL ASET 867

Liabilitas
Utang Usaha 30 45
Utang gaji 3 8
Pajak penghasilan

Pendapatan Penjualan 320


Laba Rugi 25

Arus kas masuk pelanggan..


a. 300
b. 298
c. 204
d. 306
e. 307 (320-11-2)
NB : Nilai Buku Akhir Th 1 Metode Jumlah Angka Tahun = 4/10 x 9 jt = 3,6jt

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